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N025723 N0 Ruling Active

The tariff classification of style 80010, Dress Up Trunk, from China

Issued April 10, 2008 by U.S. Customs and Border Protection.

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N0 N025723 (April 10, 2008)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Style 80010, Dress Up Trunk, consists of a textile blue dress, a textile lavender dress, a textile pink top and a textile pink skirt packaged together with plastic and cloth accessories (fake necklace, fake tiara, fake rings, etc.) inside a cardboard trunk. The cardboard trunk is a paper box with paper hinges and plastic corners and clasps and decorated with colorful graphics that depict little girls wearing the articles inside the trunk. The trunk measures approximately 12-1/4" in height x 19" in width x 10-3/4" in depth, and has air holes on each side that each measure approximately 1" in diameter and double as handles. Although all the garments have styling features, the preponderance of their elements is flimsy, and imparts the essential character of the item.

CBP rationale

The applicable subheading for style 80010, Dress Up Trunk, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

N025723 April 10, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Patricia Beals Teetot & Company, Inc. 207 D West Crowther Placentia, CA 92870 RE: The tariff classification of style 80010, Dress Up Trunk, from China Dear Ms. Beals: In your letter dated March 27, 2008, you requested a tariff classification ruling. Style 80010, Dress Up Trunk, consists of a textile blue dress, a textile lavender dress, a textile pink top and a textile pink skirt packaged together with plastic and cloth accessories (fake necklace, fake tiara, fake rings, etc.) inside a cardboard trunk. The cardboard trunk is a paper box with paper hinges and plastic corners and clasps and decorated with colorful graphics that depict little girls wearing the articles inside the trunk. The trunk measures approximately 12-1/4" in height x 19" in width x 10-3/4" in depth, and has air holes on each side that each measure approximately 1" in diameter and double as handles. Although all the garments have styling features, the preponderance of their elements is flimsy, and imparts the essential character of the item. The applicable subheading for style 80010, Dress Up Trunk, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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